Results 211 to 220 of about 1,030,235 (297)
Sustainability Reporting and External Assurance: Evidence From UK Listed Firms
ABSTRACT This paper develops and tests a model explaining why some companies obtain external assurance for their sustainability reports while others do not. Our model integrates rational choice and stakeholder theories, providing novel insights into the sustainability assurance literature.
Ibrahim A. Alkhataybeh +3 more
wiley +1 more source
The Evolution of the Croatian Citizenship Regime: From Independence to EU Integration
Viktor Koska
openalex +1 more source
ABSTRACT This study examines how information quality influences the adoption of environmental practices in Mexican SMEs and how these practices affect financial performance, considering the mediating role of advanced management technologies. Knowledge exchange is assessed through training in knowledge management and internal knowledge transfer, both of
Gabriela Citlalli López‐Torres +3 more
wiley +1 more source
Conceptualizing Circular Ecosystems: An Analysis of 45 Definitions
ABSTRACT The circular ecosystem concept is gaining prominence among academics and practitioners. However, critics claim the concept is used and understood differently by different actors. While conceptual plurality offers possibilities for broad interpretations and engagement, it can undermine the relevance of the concept as an analytical lens due to ...
Martin Geissdoerfer +2 more
wiley +1 more source
The Institute of Citizenship Termination in the Context of Changing Legislation
Ariana Olegovna Zadneprovskaya
openalex +1 more source
Aligning Pay With Purpose: ESG‐Linked Compensation and ESG Decoupling
ABSTRACT This study investigates the relationship between ESG‐linked executive compensation and ESG decoupling and examines the moderating role of CSR committees in this association. Using a global dataset of 36,055 firm‐year observations across 40 countries and 32 industries from 2005 to 2023, we find that ESG‐linked executive compensation is ...
Yasser Eliwa +2 more
wiley +1 more source

